VAT on hot take away food

VAT on hot take away food

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Does the Deliverance VAT case mean only those take aways that deliver the foods specified in the case can zero rate such items or will the zero rating be applicable to those specific items for all take aways regardless of whether or not the food is delivered?

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By George Attazder
05th Sep 2011 12:34

I don't understand the question...

... wasn't the point in Deliverance that:

food that was sent hot with the intention of it getting there hot for the customer to eat it hot was "hot food" even though it might actually be below ambient temperature on arrival on the odd occassion.  That would always be "hot food" when purchased at the takeaway.food that was sent cold wasn't "hot food" even though it might actually arrive above ambient temperature (having been in the hot food bag during the delivery process) on arrival on the odd occasion.  That would always not be "hot food" when purchased at the takeaway.food that was sent hot because it had just been cooked, but not because the customer needed it hot to consume it, wasn't "hot food" even though it might arrive hot (like the hot cold food above).  That's already not "hot food" when purchased at the takeaway under the (Tesco's?) bread decision.

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By flyingto
05th Sep 2011 14:15

Apologies - have read the case in greater detail now and understand. Thanks for your comments.

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